The Teachers' Superannuation (Scotland) Regulations 1993

Abatement of retirement pension

E15.—(1) Subject to paragraph (5) this regulation applies while a teacher who has become entitled to payment of retiring allowances is employed–

(a) as a teacher in pensionable employment, comparable British service or employment which would be pensionable employment or comparable British service but for his having made an election under regulation B6 or other provisions to the like effect; or

(b) as a teacher in part-time service in an employment specified in Schedule 2,

• and has not attained the age of 70 or had 45 years reckonable service.

(2) Where this regulation applies in respect of any employment falling within paragraph (1) being employment which is expressed to be regular employment, the annual rate of the retirement pension shall be reduced–

(a) if A equals or exceeds (C+D−E), to zero; and

(b) in any other case, by the amount (if any) which is necessary to secure that (A+B) does not exceed (C+D−E).

(3) Where this regulation applies in respect of any employment falling within paragraph (1) being employment which is not expressed to be regular employment, the retirement pension in any quarter shall be reduced–

(a) if

equals or exceeds

, to zero; and

(b) in any other case, by the amount (if any) which is necessary to secure that

does not exceed

(4) In paragraphs (2) and (3)–

• A is the initial annual rate of the teacher’s salary in the employment,

• B is the reduced annual rate of the retirement pension as increased under the Pensions (Increase) Act 1971(1),

• C is, or where his previous pensionable employment was employment in part-time service is the full-time equivalent of, the highest annual rate of contributable salary that was payable to him during the 3 years ending immediately before he became entitled to payment of the pension,

• D is the amount (if any) by which, immediately before the first day of the employment, C would have increased if it had been the annual rate of an offical pension, within the meaning of the Pensions (Increase) Act 1971, beginning, and first qualifying for increases under that Act, on the same date as the pension,

• E is any part of the retirement pension allocated under regulation E12, and

• F is the annual rate of the teacher’s remuneration in the employment on the first day of the pension quarter.

(5) Unless he either changes his employment, or varies the conditions of any contracts of employment concurrently in force, this regulation shall not apply in the case of a teacher–

(a) to whom retiring allowances have become payable by reason of redundancy or in the interests of the efficient exercise of the employer’s functions; and

(b) who continues to be employed in pensionable employment under a contract of employment for part-time service which was concurrently in force with the contract of employment which he ceased to hold.

(6) In the case of a teacher to whom paragraph (5) applies, there shall be no reduction in the retirement pension payable to him so long as he continues to be employed under the contract of employment for part-time service referred to in paragraph (5)(b), and for the purposes of this paragraph the rate of earnings shall be deemed to remain constant throughout the period of that employment.

(1)

1971 c. 56.